Article 8 - Whether or not persons are carrying on a Business together

(1) For the purposes of Article 7(1), a person does not carry on a Business with another merely because:
(A) he receives a payment contingent on or varying with the Profits of a Business;
(B) he is an agent of a person engaged in a Business and has a contract for his remuneration by a share of the Profits of the Business;
(C) he receives a debt or other liquidated amount (by instalments or otherwise) out of the accruing Profits of a Business;
(D) he is the beneficiary of the estate of a person who has died and receives by way of annuity a share of Profits made in a Business in which the deceased was a Partner;
(E) he lends money to a person engaged in or about to engage in a Business and under the contract for the loan is to receive a rate of interest varying with the Profits of the Business or a share of those Profits; or
(F) he sells the goodwill of a Business and receives (by way of annuity or otherwise) a share of the Profits of the Business in return for the sale.
(2) A person does not carry on a Business with another merely because they share an interest in Property (whether or not they share Profits made by the use of the Property).
(3) A person does not carry on a Business with another merely because they share gross Profits (whether or not they have a joint or common interest in any Property from which, or from the use of which, the returns are derived).